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Liechtenstein: Double Tax Treaties

Introduction

This page was last updated on 28 May 2020.

Until mid-2009, Liechtenstein had just one double tax avoidance treaty, with neighbouring Austria. There is also a partial tax agreement in place with Switzerland, known as the ‘agreement with the Swiss Confederation on various tax questions’ of 1965, which contains reciprocal agreements with a number of Swiss cantons (St. Gallen, Graubunden, Fribourg and Schaffhausen) and provides for tax-free donations for public, welfare, and charitable purposes. Since 2009 however, Liechtenstein has sought to create a network of tax treaties incorporating OECD standards on tax transparency and information exchange (see below).

 

 

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